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All Journal Dynamic Management Journal Brilliant International Journal of Management and Tourism
M. Anwar Masruri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Implications of Carbon Tax Implementation on Financial Accounting of Industrial Companies in Developing Countries Angga Prasetia; M. Anwar Masruri; Verni Asvariwangi; Rina Rina
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): : Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4720

Abstract

This study explores the implications of carbon tax implementation on the financial accounting practices of industrial companies in developing countries. Amid growing pressure to internalize environmental costs, firms face significant challenges in adapting their accounting systems to accommodate carbon liabilities, particularly in contexts with weak regulatory infrastructure. The objective of this research is to examine how carbon tax policies affect financial disclosures, cost structures, and reporting behaviors, while assessing the mediating role of sustainability reporting and the moderating effect of regulatory quality. A qualitative case study approach was employed, drawing on semi structured interviews with finance professionals and regulatory officers, complemented by document analysis of financial statements and sustainability reports. Thematic analysis revealed three core findings: (1) carbon taxes compel firms to record environmental obligations as liabilities and operational costs; (2) companies with established sustainability reporting systems demonstrate greater adaptability in integrating carbon data into financial records; and (3) strong regulatory environments enhance policy compliance and accounting transparency. These results support an integrated framework linking fiscal environmental policy, institutional quality, and financial accounting adaptation. The study concludes that the effectiveness of carbon taxation in transforming accounting practices is highly contingent on corporate reporting capacity and governance conditions. Policy recommendations emphasize the need for synchronized development of carbon tax regulations, institutional support, and adoption of international reporting standards to foster accurate and consistent environmental disclosures across the industrial sector.
E-FILING, AWARENESS, AND TRUST IN INDIVIDUAL TAXPAYER COMPLIANCE: TAX SANCTIONS AS A MODERATING VARIABLE Rasiman; Verni Asvariwangi; Imas Kismanah; Hurriyaturrohman; M. Anwar Masruri
Dynamic Management Journal Vol. 10 No. 3 (2026): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/pfn9v730

Abstract

Urgency: Individual Taxpayer Compliance is crucial to optimizing tax revenue in Indonesia, yet the compliance rate remains suboptimal. Various factors such as technology adoption, awareness, and trust in tax authorities are suspected to influence compliance, while tax sanctions may strengthen or weaken these relationships. Objective: This study aims to empirically examine the effect of E-Filing, Tax Awareness, and Trust in Tax Authorities on Individual Taxpayer Compliance and the role of Tax Sanctions as a moderating variable. Method: This study uses a quantitative method with primary data from 100 Individual Taxpayer respondents at KPP Pratama Tangerang Timur, selected through simple random sampling. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA). Finding: The results showed that E-Filing, Tax Awareness, and Trust in Tax Authorities have a positive and significant effect on Individual Taxpayer Compliance. Tax Sanctions were found to be unable to moderate the effect of E-Filing, but can moderate the effect of Tax Awareness and Trust on Individual Taxpayer Compliance. Implication/Contribution: This study provides a theoretical contribution by extending the application of the Theory of Planned Behavior in the context of tax compliance, as well as a practical contribution for tax authorities in formulating policies that integrate technology, awareness, trust, and sanctions proportionally. Originality: The novelty of this study lies in examining the moderating role of tax sanctions, which is still limited in the literature, as well as the context of the study at KPP Pratama Tangerang Timur, which has not been widely researched.
Co-Authors Angga Prasetia Hurriyaturrohman Hurriyaturrohman Imas Kismanah Rasiman Rina Rina Verni Asvariwangi